County Motor Fuel Tax

Legal References

Electronic Services

Definition

DuPage, Kane, and McHenry, and Will Counties have imposed a tax on the retail sale of motor fuel.

Note: Effective June 28, 2019, Public Act 101-32 amended the County Motor Fuel Tax Law to allow Lake County to pass an ordinance imposing a tax on retail sales of motor fuel in that county. Currently, Lake County has not passed such an ordinance.

Tax Rate

Use the Tax Rate Database to look up location specific tax rates.

Note: P.A. 101-32 requires the Illinois Department of Revenue to determine an annual rate increase to take effect on July 1 of each year.

Filing Requirements

Form CMFT-1, County Motor Fuel Tax Return is due monthly, quarterly, or annually, based on the taxpayer’s average monthly liability. The department determines how often the return must be filed.

  • A monthly return is due the 20th day of the month following the month for which the return is filed.
  • A quarterly return is due the 20th day of the month following the quarter for which the return is filed.
  • An annual return is due January 20th of the year following the year for which the return is filed.

Forms & Resources

Questions?

  • Call us at: 1 800 732-8866 or 217 782-3336
  • Call TDD: 1 800 544-5304
  • Mail your CMFT-1 and CMFT-1-X forms to:
    ATTN: COUNTY MOTOR FUEL TAX
    ILLINOIS DEPARTMENT OF REVENUE
    PO BOX 19034
    SPRINGFIELD IL 62794-9034